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What preferential tax policies do cultural enterprises enjoy in import and export business?
According to the Notice of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China of the General Administration of Customs of the Ministry of Finance on Several Tax Policies for Supporting the Development of Cultural Enterprises (Caishui [2009] No.31), cultural enterprises can enjoy tax concessions for the following two types of import and export business: First, they can enjoy the VAT export tax rebate policy for exporting books, newspapers, periodicals, audio-visual products, electronic publications, movies and finished TV films according to regulations; Second, the production of key cultural products and the import of self-use equipment, accessories and spare parts that cannot be produced in China are exempted from import duties according to the relevant provisions of the current tax policy. In addition, the income obtained by cultural enterprises from overseas performances can also be exempted from business tax.